Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Classification of goods - Newprint-in-reels - Since, the Revenue has not filed any appeal against the decision of the Tribunal whereby the benefit of the notification was extended to the respondent and keeping in view that for the subsequent period, the Additional Commissioner has also given the benefit of the said notification to the respondent, there are no merit in the appeal filed by the Revenue and the same is dismissed. - AT
Classification of goods - Newprint-in-reels - Since, the Revenue has not filed any appeal against the decision of the Tribunal whereby the benefit of the notification was extended to the respondent and keeping in view that for the subsequent period, the Additional Commissioner has also given the benefit of the said notification to the respondent, there are no merit in the appeal filed by the Revenue and the same is dismissed. - AT
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